Jyashree Krishnanraw, Kamisah Ismail

Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance

Introduction

Behavioral intention to use artificial intelligence (ai) among accounting students: evaluating the effect of job relevance. Evaluates how job relevance influences Malaysian accounting students' AI adoption, mediated by perceived usefulness. Findings recommend curriculum reform to integrate AI for future readiness.

Abstract

This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing Artificial Intelligence (AI), scrutinizing the mediating role of perceived usefulness. Anchored in the extended Technology Acceptance Model, this study employs a cross-sectional, survey-based methodology to gather data from 136 undergraduate students across various public and private Malaysian universities. The empirical evidence elucidates that job relevance positively influences the students’ behavioral intentions regarding AI integration. In tandem, perceived usefulness emerges as a significant mediator, revealing its critical role in this relationship, thus manifesting a partial mediation effect. The findings highlight the necessity of strategically reconfiguring accounting education curricula to incorporate pedagogical approaches aligned with the influential factors of job relevance and perceived usefulness, thereby intensifying students’ intentions to engage with AI in academic and professional settings. Such an educational evolution is paramount, equipping accounting students with the requisite competencies and insights to navigate the accounting profession’s rapidly transforming, technologically driven landscape.

Review

This study critically examines the factors influencing accounting students' behavioral intention to use Artificial Intelligence (AI), specifically focusing on the role of job relevance and the mediating effect of perceived usefulness. Drawing upon the extended Technology Acceptance Model, the research employs a cross-sectional survey to gather data from 136 Malaysian university students. The findings convincingly demonstrate that job relevance positively impacts students' AI usage intentions, with perceived usefulness acting as a significant partial mediator. This paper addresses a highly pertinent and timely topic, offering valuable insights into the adoption of emerging technologies within the specialized domain of accounting education. While the study provides a foundational understanding, several methodological aspects warrant consideration for future research. The sample size of 136 undergraduate students, though yielding significant results, might limit the generalizability of the findings across the diverse landscape of Malaysian higher education institutions and potentially beyond. Furthermore, the cross-sectional design inherently restricts the ability to infer direct causal relationships, suggesting a need for longitudinal studies to track the evolution of these intentions over time. While the extended TAM provides a robust framework, the novelty of job relevance and perceived usefulness as a partial mediator could be further elaborated, given that these constructs are frequently explored within technology acceptance literature. Despite these considerations, the study's implications for accounting education are substantial and clearly articulated. The emphasis on reconfiguring curricula to align with job relevance and perceived usefulness is a crucial takeaway for educators and policymakers, ensuring that future accounting professionals are adequately prepared for a technologically evolving landscape. Future research could expand upon this work by employing larger, more diverse samples, potentially incorporating comparative analyses across different countries or educational systems. Additionally, exploring other variables from the extended TAM, or even qualitative approaches, could provide a deeper, richer understanding of the nuanced factors shaping AI adoption intentions among accounting students.

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